# The Manufactured Dividends (Tax) (Amendment) Regulations 1999, Regulation 2


In regulation 2(2) of the Manufactured Dividends (Tax) Regulations 1997 immediately before sub-paragraph (a) there shall be inserted the following sub-paragraph–
“(za) are references to such an amount in respect of a dividend or manufactured dividend other than a dividend or manufactured dividend that is paid on or after 6th April 1999, and either”.

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Source: https://www.legislation.gov.uk/uksi/1999/621/regulation/2 (the official version)
Page: https://openlegislation.uk/manufactured-dividends-tax-amendment-regulations-1999/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.